Code of Alabama - Title 40: Revenue and Taxation - Section 40-18-15.1 - Net income taxable income defined - Generally
Section 40-18-15.1 - Net income taxable income defined - Generally.
For purposes of this chapter, the term "taxable income" or "net income" shall mean "gross income," as defined in Section 40-18-14, less the deductions allowed to individuals by this chapter.